The General Department of Vietnam Customs assumes that in case a foreign direct investment (FDI) enterprise imports goods to export to a third country in accordance with regulations on import and export rights at Decree No. 09/2018/ND-CP and the goods have not been used or undergone working or processing in Vietnam, it shall be entitled to refund of import duty and exemption from export duty according to clause 2 Article 19 of the Law on import and export duties No. 107/2016/QH13 .
Regarding customs procedure code for import, the General Department of Vietnam Customs notes that Code A41 instructed at Decision No. 1357/QD-TCHQ dated May 18th, 2021 is only applied in case where an FDI enterprise imports goods to sell in Vietnam directly, not applied to goods imported to re-export to third country.
Regarding import duty refund for FDI enterprise’s goods sold to a third country
CV771-08032022TCHQ[VLO].pdf
